https://www.taxtmi.com/caselaws?id=788920 A writ challenge to a GST intimation issued under Section 74(5) read with Rule 142(1A) was found premature because it targeted only a proposed demand before any adjudication. The Court noted that the special audit had already been completed and its report could be considered during adjudication, after which the assessee could pursue the statutory appellate remedy under Section 107. In these circumstances, interference under Article 226 was declined and the petition was treated as not maintainable at that stage. en-us Wed, 04 Mar 2026 00:00:00 +0530 Mon, 30 Mar 2026 13:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788920 A writ challenge to a GST intimation issued under Section 74(5) read with Rule 142(1A) was found premature because it targeted only a proposed demand before any adjudication. The Court noted that the special audit had already been completed and its report could be considered during adjudication, after which the assessee could pursue the statutory appellate remedy under Section 107. In these circumstances, interference under Article 226 was declined and the petition was treated as not maintainable at that stage. Case-Laws GST Wed, 04 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788920